When a small-business owner is considering his or her retirement needs and those of his employees, there are myriad different plans to consider with countless requirements and stipulations. Navigating an employee pension plan can be extremely complex and cumbersome and can lead to serious taxation issues for the small-business owner, which often places small-business employees at a disadvantage compared to other workers. Complex federal rules and legal costs prevent many small businesses from starting and maintaining employee pension plans. It is essential that the federal government re-examine its tax policy regarding pension plans.